Maharashtra Authority for Advance Ruling 14 August 2018, GST-ARA-26/2018-19/B-89 Mumbai (whether on transfer of machines & moulds (being "capital goods"), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile)

MAHARASHTRA AUTHORITY FOR ADVANCE RULING (Constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THE BENCHOE (1) Shri B. V. Borhade, Joint Commissioner of State Tax, (Member) (2) Shri Pankaj Kumar , Joint Commissioner of Central Tax, (Member) PROCEEDINGS (Under section 98 of the Central Goods Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act,